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Valuation and Qualifying Accounts | 12 Months Ended
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May 31, 2012
Valuation and Qualifying Accounts [Abstract] |
Valuation and Qualifying Accounts | Valuation And Qualifying Accounts Schedule II — Valuation and Qualifying Accounts PAYCHEX, INC. CONSOLIDATED FINANCIAL STATEMENT SCHEDULE FOR THE YEAR ENDED MAY 31, In millions
Description |  | Balance as of beginning of fiscal year |  |  | Additions charged to expenses |  |  | (Deductions from)/ additions to other accounts (1) |  |  | Costs and deductions (2) |  |  | Balance as of end of fiscal year |
2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 2.1 |  |  | $ | 1.2 |  |  | $ | — |  |  | $ | 2.1 |  |  | $ | 1.2 |
Reserve for client fund losses |  | $ | 3.1 |  |  | $ | 2.3 |  |  | $ | (0.7 | ) |  | $ | 2.6 |  |  | $ | 2.1 |
2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 1.9 |  |  | $ | 1.8 |  |  | $ | 0.4 |  |  | $ | 2.0 |  |  | $ | 2.1 |
Reserve for client fund losses |  | $ | 2.6 |  |  | $ | 1.9 |  |  | $ | 1.3 |  |  | $ | 2.7 |  |  | $ | 3.1 |
2010 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 4.0 |  |  | $ | 2.6 |  |  | $ | — |  |  | $ | 4.7 |  |  | $ | 1.9 |
Reserve for client fund losses |  | $ | 3.2 |  |  | $ | 3.5 |  |  | $ | — |  |  | $ | 4.1 |  |  | $ | 2.6 |
(1) | Amounts related to business acquisitions.
(2) | Uncollectible amounts written off, net of recoveries. For fiscal 2010, this column includes the amount disposed of with the divestiture of Stromberg time and attendance operations, an immaterial component of the Company.

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- Definition The entire disclosure for any allowance and reserve accounts (their beginning and ending balances, as well as a reconciliation by type of activity during the period). Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 09 -Article 12 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e24092-122690 + Details
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